1. Create a new 200x200 pixels document. Create a new layer and fill it with the color you want your button to be. T



2. For the top layer, go to Layer> Layer Style> Bevel and Emboss then use these settings:



3. Now add a Gradient Overlay and use these settings:



4. Create a new layer and use the Elipical Marquee tool to make this white fill.



5. Change the opacity to 20%, press Ctrl+T and set the width and height to 90%.



6. Create a new layer as the top layer then fill it with the color black

7. On the top layer, press Ctrl+A to select all. Then go to Select> Modify> Border and border the selection by 10.

8. Press Shift+Ctrl+I to inverse the selection then press Delete.